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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 4, November 2014, Hlm. 97-110

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PADAPERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

DINE RANETTE

STIE Trisakti
dine@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA PADAPERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to test and analyze the effect of dispersed ownership, managerial ownership, foreign ownership, profitability, debt ratio, firm size, Return on Assets ratio, liquidity, and age of firm to voluntary disclosure. Voluntary disclosures are important issue in publishing annual report to the shareholders so that from the information provided by entity’s management, users will be able to know about the entity’s condition, make better investment decisions and better capital allocation. The population of this research is all manufacture companies which listed in Indonesia Stock Exchange (Bursa Efek Indonesia) from 2010 until 2012. The data selected by using purposive sampling method and there are 42 manufacturing companies which suit with the criteria used over three year period from 2010 until 2012. This research used multiple regressions as the statistic analysis method. The empirical results of this research show that manegerial ownership, profitability, firm size and Return on Assets ratio have influence to voluntary disclosure. Yet the other independent variables, which are dispersed ownership, foreign ownership, debt ratio, liquidity and age of firm did not have influence to voluntary disclosure.

Keyword :Voluntary Disclosure, Dispersed Ownership, Managerial Ownership, Foreign Ownership, Profitability, Debt Ratio, Firm Size, Return on Assets Ratio, Liquidity, Age of Firm
 
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